The Finance (Local Property Tax) Act 2012 (as amended) provides that a liability for Local Property Tax (LPT) will arise where a person owns a residential property on the liability date which will be 1 May 2013 for the year 2013. The 2012 Act provides that the State or other public bodies, including local authorities, will be liable for LPT on their properties in the same way as any other residential property owner, unless the properties in question are used to accommodate people with special housing needs such as the elderly or people with disabilities. As LPT is a self-assessed tax it will be a matter for the property owner to calculate the tax due based on his or her assessment of the market value of the property. In this regard it will be a matter for the relevant State/public body to establish a market value for each property and submit a completed LPT Return in respect of the properties in their ownership. The 2012 Act provides that where local authority owned properties are not exempt from LPT, the market value of any such property will be deemed to fall into the lowest valuation band of zero to €100,000 for the period up to and including 2016. This will result in an LPT charge of €45 per property for 2013 and €90 per year for 2014 to 2016. In addition, section 119 of the 2012 Act also gives local authorities until 1 January 2014 to pay the 2013 tax. In common with other liable persons who own multiple properties, local authorities have until 28 May 2013 to file their LPT Returns.
I am advised by the Office of Public Works (OPW) that it is engaging with the Revenue Commissioners to assess the market value of all those buildings in the State's property portfolio which are or could be considered to be residences for the purposes of the Property Tax. The Valuation Service of the OPW will be responsible for assigning a market value to all such properties under its control judged liable for the tax.
The number of persons who occupy residential properties owned by the State or public bodies is not relevant to the operation of the tax and is not information that Revenue would have.